Tax on encroachments
General
You pay tax on encroachments if you place an object in, on or above municipal land which is intended for public use. For example: a café terrace, billboards, sunshades, canopies and containers.
Notification of encroachment
You do not need to notify us of encroachment yourself. We inspect public areas for objects for which we will charge an encroachment tax. You will automatically receive an encroachment tax assessment.
Rates
You will find the rates for 2024 in the tax on encroachments regulation 2024. You will find the table of rates below the regulation.
You will find the rates for 2023 in the tax on encroachments regulation 2023. You will find the table of rates below the regulation.
Licence for use of public space
You will usually need a licence for using public space. Your licence indicates if you are liable to pay encroachment tax. Have you been granted a licence? You will automatically receive an encroachment tax assessment. Our inspectors carry out yearly checks on terraces, billboards, sunshades and canopies.
Submitting an objection
If you disagree with the assessment, you can submit an objection.